You can't take the deduction unless it is reported to you on a tax form. Her expenses and income gets reported on Schedule C, not in the personal income, w-2 section. How to enter self-employed income and expenses
What self-employment expenses can I deduct?
Taxpayers may be able to claim a deduction for qualified tips paid to them in 2025 that are included on Form W-2, Form 1099-NEC, Form 1099-MISC, Form 1099-K, or reported directly by them on Form 4137. From the IRS
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